2025 (2) TMI 933 - HC - GST

Cancellation of registration of the writ petitioner - HELD THAT - Quite apart from the evident laches in approaching this Court the indubitable fact noted is that no provision of the Central Goods and Services Tax Act 2017 renders the writ petitioner ineligible to apply for registration afresh. The provisions which have been made by the respondent themselves in Circular No. 95/14/2019-GST. The challenge to the impugned order fails and the writ petition shall consequently stand dismissed.

Summary

The Delhi High Court, in a judgment by Hon'ble Mr. Justice Yashwant Varma and Hon'ble Mr. Justice Harish Vaidyanathan Shankar, addressed a writ petition challenging the cancellation of Goods and Services Tax (GST) registration of the petitioner. The court noted the absence of any provision in the Central Goods and Services Tax Act, 2017 rendering the petitioner ineligible for re-registration. Referring to Circular No. 95/14/2019-GST, the court allowed the petitioner to apply for registration afresh but dismissed the challenge to the cancellation order. The writ petition, W.P.(C) 17799/2024, was disposed of accordingly.